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Economic analysis - Bolyukh M.A., Burchevsky V.Z.

7.3. Analysis of products realizing products

A gain of realizable goods is denoted as an increase in net income (Dh) as a result of realizable products (goods, work, service) and a sale of goods (work).

Pr = Dh - Wed

Net income, income and income (real estate, sales, services) Other income tax (VAT), excise tax (income): income (income)

Дч = Др - ПДВ - Ак - Ді.

Analysis of the plan for the second part of the sale of products to be carried out for the form No. 2 and for the regional formations.

The latest data for the analysis is given in table 7.4.

Table 7.4



Behind the plan

Behind a plan for actually selling products


Viruchka products realizatsii products




Own sales of products








  • For the given table. 7.4, plan for a Viconano surplus of 190 yew. UAH (390 - 200), but by 195%. Vidhilennya factual gain of the planned has become as a result of the limited liability for the implementation of realizatsii, sobvartostі, the structure of the assortment of products and wholesale prices for products.

I have equally paid the plan and the budget, paid for the planned prices and the planned rent, and for the actual liabilities and the product range, it is possible to recover the following: the structure has been reimbursed:

230 - 200 = + 30 yew UAH

And if you want to make a small contribution to realization, you need to multiply the planned income by more than (under) the plan for realizing the obligation. Tsey vidotsok become 110% .

  • Injection of an oath of oath, the realization shall be deducted:

yew. UAH

From now on, for a rahun zbіlshennya oath realizatsії mi won 20 thousand. UAH profit. We’ll notice the influx of the structural factor: the first result is the other one:

30 - 20 = + 10 yew UAH

After pouring in the amount of benefits for the benefit of the total amount of benefits, the actual sum of vitrates (overdone on the actual liability of realizatsii products) with the planned:

450 - 430 = + 20 thousand UAH

Ale, in our application, the factual self-interest has grown, hence, the income has changed by (- 20) yew. UAH

An increase in the amount of wholesale prices to the side is considered to be equal to the amount of actually deceased virus (changed to the amount of addenda to add warranties, excise taxes and excluded payments) due to actual risk:

840 - 660 = + 180 yew UAH

Great growth in the price for the product is not the result of efficient performance, the fragments reach out for the product.

The sum of the results is irrelevant for the influx of different factors on the revenue of the show, but the rosemary is correctly worked out:

20 + 10 + 180 + (- 20) = + 190 yew UAH

Schyobit take a look at the side of realizing the products, requiring a detailed view of the oath of realizing, the price, the structure and the specifications for the skin type of products.